Appeals

The Cole County assessor's office takes pride in its relationship with all citizens concerning their property values and we invite anyone who disagrees with their assessment to contact us for an informal meeting.

How to Get the Best Property Assessment
Please remember that the job of the assessor is to see that property values reflect current market values. To properly contest your property value, it is strongly suggested that you gather and present evidence that supports what your property is worth in the current market.

Examples of pertinent evidence could include descriptive property photographs, certified property inspection reports, a recent appraisal, or information concerning recent sales in your neighborhood.
Informal Hearings
Informal appeals are not required and are at the discretion of each county assessor. Informal appeals may be conducted between 8 a.m. and 4:30 p.m. Monday through Friday. This is the easiest step in the appeal process and can be completed in the shortest period of time.

Board Of Equalization
Although not required, it is suggested that you attempt an informal hearing before going through the Board of Equalization process. For more information please visit our Board of Equalization page.

State Tax Commission Hearings
Formal appeals to the State Tax Commission are only allowed if you have gone through the Board of Equalization process first; State Tax Commission level appeals are usually held in September and October.

At this level, a professional appraisal is expected, and attorney representation is common, but not required. The hearing is conducted in a court-like setting with recorded testimony. The case is heard by a single Administrative Hearing Officer.